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Local Sales Tax Data, Reports and Resources
… key sectors, such as retail trade and accommodation and food services.| Regional Table [.xlsx] 2021 Third Quarter … key sectors, such as retail trade and accommodation and food services.| Regional Table [.xlsx] 2021 Third Quarter …
https://www.osc.ny.gov/local-government/resources/local-sales-tax-data-reports-and-resourcesOpinion 2000-14
… LAW §§113, 470; EDUCATION LAW §3109: A school district is not prohibited under Civil Service Law §201(4), or … bargaining between public employers and public employees is provided for by article 14 of the Civil Service Law (§200 et seq.). It is well established that, pursuant to this authority, an item …
https://www.osc.ny.gov/legal-opinions/opinion-2000-14Opinion 2001-2
… and Duties (discretion in crediting points under a service award program) VOLUNTEER FIREFIGHTERS -- Service Award Programs (point accumulation required in order to be … category) GENERAL MUNICIPAL LAW §217(c): (1) A service award program sponsor may not require accumulation of more …
https://www.osc.ny.gov/legal-opinions/opinion-2001-2Children’s Education Services, Inc. – Compliance With the Reimbursable Cost Manual
… Objective To determine whether the costs reported by Children’s … CES provides preschool special education services to children with disabilities who are between three and four … financial information, including costs, that CES reports to SED on its annual CFR. To be eligible for reimbursement, …
https://www.osc.ny.gov/state-agencies/audits/2019/12/18/childrens-education-services-inc-compliance-reimbursable-cost-manualXIV.14.D Criteria for Recording General Capital Assets Including Infrastructure – XIV. Special Procedures
… of $40,000 Infrastructure Assets in excess of $1,000,000 For major construction projects, the $100,000 capitalization limit should apply to the total capital expenditures rather than the individual assets. For bulk purchases of furniture, equipment, etc., the …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiv/xiv14d-criteria-recording-general-capital-assets-including-infrastructureCUNY Bulletin No. CU-120
… Paychecks dated September 6, 2001 Deduction Codes 249 - PSC Dues Grad Assistants 274 - PSC Dues 290 - PSC A/S *467 - Adjunct Dues PSC *468 - Adjunct A/S PSC … This bulletin explains the restructuring of PSC Union Dues and Agency Shop Fee …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-120-restructure-psc-union-dues-and-agency-shop-feeOpinion 2002-2
… issues discussed in the opinion. VOLUNTEER FIREFIGHTERS - Service Award Programs (service credit after entitlement age); (voluntary waiver of … §§215(4), (6), 217(c), 218(b), (c), 219(b), 219-a(2)(b): A service award program may provide for a participant to earn …
https://www.osc.ny.gov/legal-opinions/opinion-2002-2Planning for the Long Term: Capital Spending Reform in New York State
Over the past 10 years, NY has spent $63.2 billion to support its capital program. Despite this significant investment, there are many critical capital needs across the State that remain unmet.
https://www.osc.ny.gov/files/reports/pdf/capital-spending-report-nov-2010.pdfLynbrook Union Free School District – Medicaid Reimbursements (2022M-81)
Determine whether Lynbrook Union Free School District (District) officials ensured students received all services from their individualized education programs (IEPs) and Medicaid eligible services were properly filed to receive Medicaid reimbursements.
https://www.osc.ny.gov/files/local-government/audits/2022/pdf/lynbrook-union-free-school-dsitrict-2022-81.pdfComptroller DiNapoli Releases State Audits
… Order Program, particularly its Apple Market Order, which is administered pursuant to a contract with the New York … issues identified in the initial report. For example, DOL is now completing 80 percent of its wage investigations … Community Treatment (ACT) Program (2014-S-25) OMH is not effectively overseeing the ACT program to ensure that …
https://www.osc.ny.gov/press/releases/2015/05/comptroller-dinapoli-releases-state-auditsSignal Maintenance, Inspections, and Testing
… the Metropolitan Transportation Authority’s New York City Transit (NYCT) performed signal maintenance, inspections, and … (iSEIS) database. In 1991, Congress directed the Federal Transit Administration to establish and administer a program … the State is to designate an entity – other than the rail transit agency – to oversee the safety and security of a rail …
https://www.osc.ny.gov/state-agencies/audits/2018/10/17/signal-maintenance-inspections-and-testingState Agencies Bulletin No. 503
… with the new procedure for calculating promotions for PEF employees who have earned Longevity Lump Sum Payments. … Employees represented by the Public Employees Federation (PEF) who are promoted on 9/14/04 and after. Effective Date(s) … the State of New York and the Public Employees Federation (PEF) and Chapter 419 of the Laws of 2004 provide for a new …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/503-calculating-base-salary-pef-employees-who-have-been-promotedInfrastructure Inspection and Maintenance
… on a 2-year cycle. Of the 2,065 structures the Corporation is required to inspect, 747 are deemed “critical” (e.g., dams … for determining Inspection and maintenance priorities is inconsistent, and the basis for decisions is sometimes unclear. In numerous instances, we found no …
https://www.osc.ny.gov/state-agencies/audits/2015/05/26/infrastructure-inspection-and-maintenanceState Agencies Bulletin No. 1743
… reporting of Workers’ Compensation paid leave transactions in PayServ, OSC must periodically clean up employee records … refunds of Federal and State income taxes. For employees in this situation, there is a risk of penalties for under … if applicable. For these paychecks, the refund method in the Workers' Comp Earning Exclusions page in PayServ will …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1743-late-reporting-workers-compensation-leaveOpinion 88-59
… cash surplus or unanticipated revenues within a fund or by borrowing pursuant to the Local Finance Law …
https://www.osc.ny.gov/legal-opinions/opinion-88-59Mission Statement and Performance Measures
… Purpose To determine whether the New York State Thruway Authority is achieving its performance measures and … 2010 through August 2013. Background The New York State Thruway Authority (Authority) is a public benefit corporation … Legislature in 1950 to build, operate and maintain the Thruway System. The New York State Canal Corporation (Canal …
https://www.osc.ny.gov/state-agencies/audits/2014/07/11/mission-statement-and-performance-measuresMedicaid Program – Improper Payments for Drugs Without a Federal Drug Rebate Agreement
… Objective To determine whether Medicaid inappropriately paid for drugs … program. The Medicaid Drug Rebate Program (MDRP) helps to offset the costs of most covered outpatient drugs dispensed to Medicaid patients. The MDRP requires drug manufacturers to … To determine whether Medicaid inappropriately paid for drugs …
https://www.osc.ny.gov/state-agencies/audits/2024/02/23/medicaid-program-improper-payments-drugs-without-federal-drug-rebate-agreementPerformance Based Bus Safety Program
… requires the Department to conduct a safety inspection of each bus every six months. In October 2013, the Department … their operations. Under the Program, a carrier whose out-of-service (OOS) rate is less than 10 percent is rated as Preferred, and each of its buses should receive one full comprehensive inspection …
https://www.osc.ny.gov/state-agencies/audits/2016/03/17/performance-based-bus-safety-programAbout This Publication – World Trade Center Presumption
… about laws that may apply to those who participated in World Trade Center rescue recovery or cleanup efforts …
https://www.osc.ny.gov/retirement/publications/world-trade-center/about-publicationPurchasing Practices at the Linden Plaza Mitchell-Lama Housing Development
… $33 million; $22.3 million was for services such as mortgage payments, insurance, and utilities. Our audit …
https://www.osc.ny.gov/state-agencies/audits/2018/09/06/purchasing-practices-linden-plaza-mitchell-lama-housing-development